• No comp rooms: every occupied room has a value, and if it's not paid for, the cost gets billed against something as an expense, which has to be justified on the reports.

    FORBES: What Does It Take To Start A Hotel?

  • And a similar comparison of Wal-Mart's comp sales to the Conference Board's consumer confidence reading showed almost no correlation between those two measurements either.

    FORBES: Wizardry At Wal-Mart

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